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UK Supreme Court maintains status quo regarding the application
  • Winston & Strawn LLP
  • United Kingdom
  • January 29 2013

On 23 January 2013, the UK Supreme Court handed down a judgment which dismissed (by a majority of 5 to 2) the latest attempt to extend the application

Scoping out legal advice privilege
  • Bedell Cristin
  • United Kingdom
  • February 5 2013

The Supreme Court has now given its judgment on the eagerly awaited appeal by Prudential regarding whether or not legal advice privilege should be

Tax accountant advice does not attract solicitor client privilege in the UK
  • Thorsteinssons LLP
  • United Kingdom
  • February 21 2013

Subject to limited exceptions, communications involving legal advice between a lawyer and his or her client are privileged. As a result, a client can

Trustee quarterly review
  • Mayer Brown LLP
  • United Kingdom
  • February 21 2013

The relevant deadlines for submitting information and documents for the purposes of the 20132014 Pension Protection Fund ("PPF") levy are as

The big IHT freeze
  • Morton Fraser
  • United Kingdom
  • March 22 2013

The weather outside is still frightful, and Wednesday's Budget included a big freeze of a different kind. It was confirmed that the Inheritance Tax

Local Government briefing note 12012: Income generation and costs recovered from third parties for legal services
  • Eversheds
  • United Kingdom
  • January 12 2012

Local authorities often have the opportunity to recover costs from third parties or generate income by doing third party work

Court of Appeal rule again on solicitors' scope of duty
  • Kennedys Law LLP
  • United Kingdom
  • May 23 2012

Court of Appeal finds solicitors under no duty to advise on tax consequences arising from death of client when advice not sought

Separation and capital gains tax
  • Morton Fraser
  • United Kingdom
  • March 5 2012

Divorce and separation there seems to be an awful lot of it about at the moment

Maximising personal allowances and the lower and basic rate tax bands
  • Morton Fraser
  • United Kingdom
  • April 7 2011

If you are married or in a civil partnership and either yourself or your spouse civil partner is a non taxpayer, it is worth considering income shifting to utilise both of your personal allowances

Tax, marriage and living together
  • Penningtons Manches LLP
  • United Kingdom
  • February 24 2011

Cohabitating couples are at a disadvantage when it comes to inheritance tax (IHT